終止經營 的英文怎麼說

中文拼音 [zhōngzhǐjīngyíng]
終止經營 英文
discontinued operations
  • 終 : Ⅰ名詞1 （最後; 末了） end; ending; finish 2 （指人死） death; end 3 （姓氏） a surname Ⅱ形容詞（...
  • 止 : Ⅰ動詞1. （停止; 攔阻） stop; cut out 2. （截止） close; end Ⅱ副詞（僅; 只） only; just Ⅲ名詞（姓氏） a surname
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 終止 : 1 （結束） stop; end; suspend 2 （停止） termination; annulment; abrogation 3 [音樂] cadence; 終...
  • 經營 : manage; operate; run; engage in
  1. In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation

    納稅義務人欠稅或者在減免稅貨物、保稅貨物監管期間，有撤銷、解散、破產或者其他依法終止經營情形的，應當在清算前向海關報告。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  3. An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

    本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。
  4. Juridical personality is perished provided that company is liquidated and canceled. business qualification is stopped after revoke a business license, but juristic personality of company exists

    吊銷營業執照后未經清算及注銷程序不能終止公司人格;四、公司對清算中的違法行為的責任;五、公司未經清算而解散的責任研究。
  5. Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest

    企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。
  6. With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests

    本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。
  7. Article 31 financial institutions terminating foreign exchange businesses shall apply to the foreign exchange management administration

    第三十一條金融機構終止經營外匯業務，應當向外匯管理機關提出申請。
  8. Article 32 financial institutions shall file with the exchange administration agencies for the termination of foreign exchange operations

    第三十二條金融機構終止經營外匯業務，應當向外匯管理機關提出申請。
  9. Once the termination of foreign exchange operations is approved, these financial institutions shall settle their claims and liabilities in foreign currencies and have their license for foreign exchange operations revoked

    金融機構經批準終止經營外匯業務的，應當依法進行外匯債權、債務的清算，並繳銷經營外匯業務許可證。
  10. Those approved to stop their foreign exchange businesses shall carry out liquidation of their foreign exchange claims and obligations in accordance with law and hand in their licenses for handling foreign exchange businesses

    金融機構經批準終止經營外匯業務的，應當依法進行外匯債權、債務的清算，並繳銷經營外匯業務許可證。
  11. Article 74 " the period of business operations " mentioned in article 8, paragraph 1 of the tax law means the period commencing on the date an enterprise with foreign investment actually begins production or business operations ( including trial production and trial business operations ) and ending on the date the enterprise ceases production or business operations

    第七十四條稅法第八條第一款所說的經營期，是指從外商投資企業實際開始生產、經營（包括試生產、試營業）之日起至企業終止生產、經營之日止的期間。
  12. Attention should be paid to some particular issues arising in the conclusion, modification and termination of telecom service contracts. for example, while concluding a contract, the service provider bears such obligations as compulsory conclusion and reasonable notification ; the principle of self - governance of the parties is not completely applicable in the modification and termination of contracts ; the parties ’ unjust enrichment and restitution in the termination of contracts

    移動電信服務合同的訂立、變更、終止都存在其特殊性問題:合同訂立過程中移動電信服務經營者負有強制締約義務和合理提示義務;合同的變更和終止並非完全適用「當事人自主協商」的原則;合同終止過程中還涉及雙方當事人的不當得利及其返還問題。
  13. Investment or cooperation condition into shares and share holding rights of the enterprise or even though it does convert its investment or cooperation condition into shares and rights, the conversion will not be considered at all or only considered to limited extent when distributing dividends, shouldering losses, paydebts and redistributing leftover properties while terminating cooperation. administration and reclamation of investment can be conducted in a different way from that of joint venture enterprises

    中外合作經營企業與中外合資經營企業最主要的區別是，合作各方的投資或合作條件可以不折算成股權，或者雖折算成股權，但收益分配風險承擔債務分擔及企業終止時剩餘財產的分配等，可不按投資的股權狀況來決定，投資回收方式和經營管理方式也可與合資企業不同，有更大的靈活性。
  14. Contract conditions and terms will be the gauge via which to function, distribute dividends, shoulder risks and losses, pay debts, reclaim investments and redistribute leftover properties while terminating cooperation by each cooperative party

    合作各方的合作條件收益分配風險和虧損分擔投資回收和經營管理方式及合作終止時剩餘財產的歸屬等，均在合同中約定。
  15. Article 2 in establishing a contractual joint venture, the chinese and foreign parties shall, in accordance with the provisions of this law, prescribe in their contractual joint venture contract such matters as the investment or conditions for cooperation, the distribution of earnings or products, the sharing of risks and losses, the manners of operation and management and the ownership of the property at the time of the termination of the contractual joint venture

    第二條中外合作者舉辦合作企業，應當依照本法的規定，在合作企業合同中約定投資或者合作條件、收益或者產品的分配、風險和虧損的分擔、經營管理的方式和合作企業終止時財產的歸屬等事項。
  16. After evaluating various alternatives, ezcom s directors have decided to cut losses to focus its resources on the more promising mobile telecommunications business

    易通的董事衡量過各種方案，決定終止經營此虧損業務，集中資源發展前景更佳的流動電訊業務。
  17. Upon the merger, ba - new became the surviving banking entity, while bacai ceased to exist

    上述合併后，繼續經營銀行業務，則終止經營。
  18. In case an enterprise ' s business operations are started or terminated in the middle of a tax year, which leads to its actual business operation period in this tax year being shorter than 12 months, its actual business operation period shall constitute a tax year

    企業在一個納稅年度中間開業，或者終止經營活動，使該納稅年度的實際經營期不足十二個月的，應當以其實際經營期為一個納稅年度。
  19. Article 55 in case an enterprise terminates its business operation in the middle of a year, it shall apply to the tax organ for calculating and paying the enterprise income taxes of the current period within 60 days after the actual date for terminating its business operations

    第五十五條企業在年度中間終止經營活動的，應當自實際經營終止之日起六十日內，向稅務機關辦理當期企業所得稅匯算清繳。
  20. Article 96 a public air transport enterprise shall apply to the competent civil aviation authority under the state council for approval with respect to the air route to be operated for scheduled air services, and the suspension or termination of the operation of air route

    第九十六條公共航空運輸企業申請經營定期航班運輸（以下簡稱航班運輸）的航線，暫停、終止經營航線，應當報經國務院民用航空主管部門批準。
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